{
  "url": "https://openlegislation.uk/finance-act-1996-section-197-appointed-day-order-1997/note",
  "json_url": "https://openlegislation.uk/finance-act-1996-section-197-appointed-day-order-1997/note.json",
  "legislation": "uksi/1997/1015",
  "legislation_title": "The Finance Act 1996, section 197, (Appointed Day) Order 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1996-section-197-appointed-day-order-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1st April 1997 as the day from which periods begin for the purposes of subsections (1) and (6) of section 197 of the Finance Act 1996 (c. 8) in relation to air passenger duty, insurance premium tax, VAT and landfill tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1015/note",
    "retrieved_at": "2026-10-29T12:10:01.670395+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}